Impact of ICT on Tax Administration in Nigeria

Abstract

The dwindling global fortune occasioned by the fall in the price of crude oil, the major source of wealth for Nigeria shifted the attention of the government and major stakeholders in the country to the revenue generated locally. But the daunting task of boosting the Internally Generated Revenue necessitates the adoption of ICT technologies to drive Tax administration. The study examined the overall effectiveness of ICT on tax administration in Nigeria. This paper revealed the extent of utility of ICT to a tax administration’s core operations in Nigeria.

Keywords: Information and Communication Technology (ICT), Tax System, Tax Administration, ICT adoption.